On December 31 . 2013 . Overachiever, Inc had 500,000 shares of common stock issued and outstanding. Overachiever issued a 1 . percent stock dividend on June 1 . 2014 . On November 1 . 2014, Overachiever reacquired 30,000 shares of its common stock and recorded the purchase using the cost method of accounting for treasury stock. What number of shares should be used in computing basic earnings per

share for the year ended December 31 . 2014?
a. 421,667
b. 470,000
c. 524,167
d. 530,000


C

Business

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